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Delhi HC's Order In Case of M/S Addichem Speciality LLP vs. Special Commissioner I, Department Of Trade And Taxes And Anr

Delhi HC: GST Appeal Deadlines U/S 107(1) and 107(4) Are Absolute and Non-Extendable

The Delhi High Court in a judgment held that the legal timeline to file a plea as given u/s 107(1) and the additional one-month condonable period u/s 107(4), is absolute and cannot be extended. The matter engaged various businesses, including Addichem Speciality LLP, JM Fleet Management Pvt Ltd, and Enia Architects. The dispute has emerged […]

GST Instruction No.02/2025

GST Instruction 02/2025 on Appeal Procedure for Interest and Penalty U/S 128A

The CBIC issued Instruction No.02/2025-GST on 07.02.2025, concerning the Procedure to be followed in the department appeal filed against interest and/or penalty only, pertinent to Section 128A of the CGST Act, 2017.  Distinct doubts concerning the applicability of Section 128A have been described in Circular No. 238/32/2024-GST, on 15th October 2024. Queries have been raised […]

Kerala High Court Order in Case M/s Aswathy Gas Agencies Vs. Indian Oil Corporation Ltd

Kerala HC: No GST Can Be Demanded Without Supply of Goods or Services

The High Court of Kerala in a case ruled that Goods and Service Tax ( GST ) is not demandable in lack of any supply of goods/services. The court validating the findings in the impugned orders has declared that the respondent corporation shall not be qualified to collect the tax under the provisions of the […]

Madras HC's Order In the Case of Tvl Ponnusamy vs. The Deputy Commissioner

Madras HC Condones 78-Day Delay in Filing Appeal Due to Petitioner’s Lack of Awareness of GST Notice

The Madras High Court in a decision condoned a 78-day delay in filing a plea to the GST appellate authority, mentioning the absence of the applicant’s awareness of the notices uploaded on the GST portal and the returns furnished via a part-time accountant. The applicant, Ponnusamy is a taxpayer who furnished the returns via a […]

Odisha GST AAAR's Order for the M/s True Solar Private Limited

Odisha GST AAAR: 18% Tax Rate on E-Bike Leasing Without Operator Under Notification No. 20/2019

The Odisha State GST AAAR has issued a decision regarding the taxation of leasing e-bikes/EVs. It determined that leasing e-bikes without an operator falls under a specific category related to financial services. Consequently, as per the central tax rate notification No 20/2019- CT(R) issued in September 2019, this service is subject to an 18% Goods […]

ONGC Gets ₹6.72 Crore GST Demand Notice for IGST Liabilities

ONGC Receives GST Demand Notice of ₹6.72 Crore for IGST Payment Discrepancies

A tax demand of Rs 6.72 crore has been imposed by the GST authorities on the Oil and Natural Gas Corporation Limited (ONGC), India’s largest oil and gas producer. The company in an exchange filing cited that the demand, which contains recovery of tax, interest, and penalties, relates to the IGST liabilities of the company […]

ITC Claimed Report Under IMS in Gen GST Software

IMS Summarized ITC Claimed Report in the Gen GST Software

What does IMS stand for? The mentioned functionality is said to be an effective rise in the ITC ecosystem of GST. Only the accepted invoices through the receiver shall become part of their GSTR-2B as their eligible ITC. Hence, the IMS shall furnish the taxpayer a chance to review the authenticity of the received invoices. […]

Delhi HC's Order In Case of Delhi Electricity Regulatory vs. Additional Commissioner of CGST Delhi South Commissionerate

Delhi HC: GST Cannot Be Levied on Fees Collected by CERC and DERC

It was carried out by the Delhi High Court (HC) that the fees collected via the Central Electricity Regulatory Commission (CERC) and the Delhi Electricity Regulatory Commission (DERC) cannot be subject to the goods and services tax (GST). The ruling came in answer to the show cause notices furnished via the tax authorities asking for […]

Kerala HC's Order In the Case of Pinnacle Vehicles and Services Pvt Ltd vs. Joint Commissioner

Kerala HC: Separate Notification Not Required for Cross-Empowerment of State GST Officials

The Kerala High Court in a ruling securing a wide impact on distinct due cases (January 15) carried that held that separate notification is not needed for the cross-empowerment of State officials under the Goods and Services Tax Act. A division bench forming Justice Dr AK Jayasankaran Nambiar and Justice S Easwaran gave this judgment […]

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